NI holiday
In the House of Commons, David Gauke MP said that, to date, just over 10,000 applications have been made for the National Insurance holiday scheme.
Agent update
Issue 27 of HMRC’s agent update has been published. It includes articles on the 31 January self-assessment deadline, electronic PAYE payment dates, pensions auto-enrolment and real time information.
Rural fuel duty
Revenue & Customs Brief 40/11 explains how the rural fuel duty relief scheme for the Scottish Islands and the Scilly Isles will operate. It comes into effect on 1 January 2012.
R&D relief
The European Commission has approved for state aid purposes the increase in the small and medium-sized enterprise research and development relief to 200% from 1 April 2011.